The pilot reported that he taxied to the approach end of runway 09, which is the designated runway for departures at this airfield due to "rapidly rising terrain to the immediate west of the field." At the time the wind was less than 3 knots and out of the southwest. The pilot initiated a soft field takeoff with some right rudder input to accommodate the runway's slight "dogleg right" as well as the prevailing wind conditions. After reaching about one quarter of the runway length the pilot encountered an "unexpected significant gust of wind." He applied full right rudder to arrest any left drift, which appeared to successfully counteract the wind gust. While flying less than a foot above the runway, the pilot glanced to his left at a fast approaching tree, which he dismissed as a factor. He then focused his attention forward and the left wingtip collided with a tree causing the airplane to yaw to the left. The airplane main landing gear touched down on the runway surface and the pilot aborted the takeoff. He applied maximum braking, but the airplane collided with a group of pallets and debris resulting in substantial damage to the right wing. The pilot reported no preimpact mechanical malfunctions or anomalies that could have precluded normal operation.

At the time of the accident, the wind at Toccoa Airport-RG Letourneau Field, located 15 nautical miles south of the accident airport, was reported from 250 at 9 knots gusting to 19 knots.